Legal entities as a subject of taxation: domestic and foreign approach

The article considers Russian and foreign approaches to determining the category of a legal entity as a subject of taxation. The article defines the subject of taxation. The understanding of the organization in the theory of organization, civil and tax legislation is considered. Three main concepts are considered, on the basis of which the mechanism of interaction between the state and subjects of taxation in the world is determined. Using the example of the USA, Germany, Great Britain and France, the features of legal entities as subjects of taxation in different countries of the world are analyzed.